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Issues:
Interpretation of Notification No. 390/86-C.E. regarding eligibility of impugned goods for exemption as a coffee huller. Detailed Analysis: The case involved a dispute over whether certain goods declared as Coffee Huller by the appellants were eligible for the benefit of Notification No. 390/86-C.E. The Customs Authorities contended that the impugned machine, in addition to hulling, also performed functions such as de-stoning and pneumatic separation, which were beyond the scope of the notification exempting coffee hullers. The appellants sought a decision on the merits of the case. Upon hearing the arguments, the Tribunal examined the nature of the impugned machine. The appellants argued that the machine was primarily a huller, with the destoner and elevator serving to ensure efficient hulling by removing impurities and feeding beans continuously. The Tribunal noted that the impugned machine was a sophisticated one with built-in infrastructure for de-stoning, elevating, and grading beans. However, it concluded that these additional functions were ancillary to the main function of hulling. The Tribunal referenced a certificate from the Coffee Board, which confirmed that the impugned machine was an improved coffee huller designed to enhance the quality of hulled coffee by incorporating destoning and pneumatic separation features. Citing precedents from other cases, the Tribunal emphasized that machines capable of performing multiple functions could still qualify for exemption if the primary function aligned with the exempted category. It referenced cases where machines with additional capabilities were granted exemptions based on their primary function. The Tribunal held that despite the impugned machine having attachments for preliminary and incidental functions, it was fundamentally a coffee huller and thus eligible for the exemption. In conclusion, the Tribunal set aside the Customs Authorities' decision and allowed the appeal, determining that the impugned machine qualified as a coffee huller under Notification No. 390/86-C.E. despite its additional functions.
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